German VAT for foreign B2B sellers shipping from a German 3PL.
Stock in a Hamburg, Frankfurt or Düsseldorf fulfilment centre. Ship intra-community to your EU dealers. We file the German part: monthly UStVA, ZM, annual return. €79/month, reviewed by a licensed Steuerberater before every ELSTER submission.
When German VAT applies to your B2B distribution
Three triggers, one registration, one monthly filing covers all of them.
Stock in Germany
Storing inventory in a German 3PL, fulfilment centre, or any warehouse on German soil triggers German VAT registration, regardless of where your customers are. The obligation starts the day stock lands.
B2B sales to EU dealers
Reverse-charge supplies under §13b UStG. No German VAT charged to the dealer, but each line goes on your UStVA and on the ZM with the dealer's EU VAT ID.
Import VAT on landed inventory
When your goods enter the EU through a German port or airport, Einfuhrumsatzsteuer is paid at customs and reclaimed through your monthly return as Vorsteuer.
What's in the monthly compliance
€79/month covers everything below. No per-filing surcharge, no per-dealer fee on the ZM, no Finanzamt-correspondence add-on.
- ✓ Monthly USt-Voranmeldung filed via ELSTER
- ✓ ZM (Zusammenfassende Meldung) with each EU dealer line
- ✓ Annual Jahreserklärung reconciling the full calendar year
- ✓ Einfuhrumsatzsteuer reclaim through your monthly UStVA
- ✓ All Finanzamt correspondence handled on your behalf as your tax agent
- ✓ Reviewed and submitted by a licensed Steuerberater, not auto-filed by software
- ✓ 2 correction filings per calendar year included
Why you don't need OSS for this model
The most common question we get from prospects with this business model is: do I also need OSS (One-Stop-Shop)? Short answer, almost always no.
OSS is a B2C cross-border scheme. It exists to let you collect and remit VAT on consumer sales to other EU countries through a single quarterly return filed in your home country. If your entire EU revenue stream is B2B reverse-charge to dealers, OSS has nothing to apply to.
Your German VAT registration plus monthly compliance covers your full German obligation. Your home-country accountant handles your local corporate filings as they already do. Nothing additional is needed on the EU side for the B2B stream, the reverse-charge mechanism means your dealers self-account in their country.
If you also sell some direct B2C alongside the B2B, then OSS may apply for the consumer portion, but it stays with your home-country accountant. Vaytax handles the German side; OSS runs in parallel with no overlap.
Three things to keep tight on the buyer side
The reverse-charge treatment only holds up if the paper trail is clean. Get these three right and you're audit-defensible.
Valid EU VAT IDs
Every dealer customer must have a valid EU VAT ID. We validate via VIES inside the filing wizard, but a check on the first order avoids invoicing errors that have to be reissued.
Free VAT ID validator →Proof of intra-community supply
Keep CMR transport documents, arrival confirmations, or other proof that the goods physically left Germany. The Finanzamt asks for this during audit, and without it, the zero-rated treatment can be reversed retroactively.
Reverse-charge invoice mention
Each invoice to an EU dealer must show "VAT reverse charge, §13b UStG" or an equivalent EU-language version. Most accounting tools (Xero, QuickBooks, FreshBooks) auto-apply this when the customer is flagged as EU B2B.
Simple pricing
€499 registration. €79/month for full compliance.
Or €853/year (saves 10%). No per-transaction fees, no surprise add-ons, no surcharge for ZM or Finanzamt correspondence.
See the full pricing page →Questions B2B distributors ask before signing up.
How is this different from Amazon FBA compliance? +
Amazon FBA moves your inventory through German warehouses on Amazon's schedule, which often triggers Pan-EU VAT registration in 6 other countries. Pure 3PL distribution is simpler: one country (DE), your own decision to ship there, no marketplace facilitator liability rules to apply. The German compliance work itself (monthly UStVA, ZM, annual return) is identical.
What if I sell some direct B2C alongside the B2B? +
Two streams in the same German VAT return. The B2B portion is reverse-charge and reported on the ZM. The B2C portion is either German VAT on the consumer's sale (if your home country uses local registration) or OSS-reported in your home country. The filing wizard separates the two streams cleanly so the Finanzamt sees what each stream contributed.
How often do I need to file the ZM (EC Sales List)? +
Monthly if your intra-community supplies exceed €50,000 in any quarter. Otherwise quarterly. Either way it is included in the €79/month, no per-filing fees, no extra paperwork on your side beyond providing dealer details and amounts.
Can I reclaim VAT on Italian or French trade fairs? +
That's a 13th Directive refund application, a separate procedure with different deadlines (usually June 30 of the following year) and rules in each country where the VAT was paid. It's not part of standard compliance, but we can quote separately if the amount is meaningful. German VAT on German costs (Berlin hotel, Düsseldorf Messe stand) is reclaimed automatically through your monthly UStVA, that part is in scope. Full guide: reclaim VAT on German business trips →
Do I need a fiscal representative in Germany? +
No. EU and non-EU foreign companies can use a licensed German tax advisor as their tax agent. Some providers market €1,000 to €3,000 per year for "fiscal representation", which is not required by German law for this use case. A Vollmacht (power of attorney) to a Steuerberater is sufficient. Full breakdown →
How long does German VAT registration take for a foreign B2B seller? +
4 to 8 weeks from submission of the Fragebogen zur steuerlichen Erfassung to issuance of the Steuernummer, plus another 2 to 4 weeks for the USt-IdNr. from the Bundeszentralamt für Steuern. The Finanzamt sets the pace; we keep the file moving and chase where useful.
Question we didn't cover? Send us a message →
Schätzbescheid, Mahnung, or a Finanzamt query already in hand?
If your problem is one specific letter rather than ongoing monthly filing, send the letter here for a fixed-price quote within 1-2 business days. A licensed German tax advisor reviews your case. No subscription, no charge to ask.
Ready to set up your German VAT?
We can start the Fragebogen for you today. 4 to 8 weeks to a working Steuernummer, then €79/month all-in for full compliance.